自主经营体核算模式的剖析和应用

【作者】 姜华；

【导师】 冯巧根；

【作者基本信息】 南京大学 ， 工商管理（专业学位）， 2012， 硕士

【副题名】以南汽集团动能分公司为例

【摘要】 由于企业的不断成长壮大,原先一些作坊式的小工厂,也慢慢发展成了工厂模式,甚至是企业集团的形式,伴随而来的是这些中小型企业的组织机构也越渐庞大,从十几人的规模发展至上百人,从相对单一的组织发展到多业务部门,经营团队开始力不从心,没有足够精力有效监控企业的每个角落,这个时候,如果可以通过一套行之有效的管理模式,将管理进行延伸,通过一定有序的组织方法,配合相应的实施措施,使上述管理矛盾得以解决,将是非常有意义的探索。而怎样用一套有效的会计核算体系,来帮助企业进行有效的管理,调动员工的积极性是一个复杂的问题,如何达到这一目的更是个难题。在企业内部建立自主经营体核算体系,很大程度上可以帮助企业更为有效地管理各经营单元,通过划分自主经营体,对相关财务指标进行独立核算、分析,并且将绩效与经营业绩有效挂钩,进行有针对性的考核,可以将经营压力由公司管理层传输至自主经营体管理团队,一定意义上将企业变身为了若干个独立的小企业,通过在企业内部实现员工自主经营,合理分配生产成果,使员工能够得到最大程度的激励,在实现自身价值最大化的同时,达到企业效益的最大化。通过将企业有目标的分成多个独立核算的经营体,能够有效地克服精力有限的问题,在获知企业各分部细节的情况下,完成对企业总体的把控。本文研究的内容,主要是从南汽集团动能分公司应用自主经营体核算体系的实践入手,详细介绍此种模式的推行步骤,结合实际运行中遇到的一些问题和解决方案,来推广这一核算体系,使更多的企业受益于先进的管理方式。通过介绍自主经营体核算模式在本公司的开展,从自主经营体核算模式的前期准备、建立,到实际应用、实践等方面的详细论述,来论证搭建自主经营体核算模式的必要性和有用性,并在实际应用过程中,结合相关的理论和数据,试图找出建立自主经营体核算模式的一套程序,阐明该模式作为一种管理方法的具体实施路径,由此推广至其他企业,为其实施这一模式提供参考,以帮助企业提高管理水平,创新会计管理方法,通过更准确的核算业务单元成本利润,辅以有效的考核手段,增强员工的工作积极性,提升企业总体利润,最终达到通过科学管理创造企业效益的目的。更多还原

【Abstract】 With the constant growth of companies, the small factories like workshops in the past are developing in the form of formal factory, and some are even in the form of group, accompanied by the result that the organizations of small and medium sized enterprises are gradually expanding. For example, the number of staff has increased from several into hundreds, and the relatively simple organization has developed into the departments with multi-services. However, in the same time, the management teams, whose strength can’t match their ambitions, fail to monitor every corner of the firm. So it is a very significant exploration to extend the management and solve the above mentioned contradiction by a series of effective management modes, orderly organization methods and the corresponding implementations.Then how to manage the firm effectively and activate the enthusiasm of staff with a set of accounting system is a complex issue. What’s more, how to achieve the goal is much more complicated. Building an accounting system of amebic organization inside a firm can, to a great extent, help the firm administrate the business unit more effectively. We can transform the operating pressure from the superior management to the subordinate amebic organization by dividing the firm into units, calculating financial indicators, integrating performance with operating results, making targeted assess. That is to say, the whole firm becomes several small independent ones, where the staff can achieve autonomous management and get reasonable profits, so as to motivate the staffs. In this way, we can not only help the employees to achieve their value, but also benefit to the firm. Dividing the firm into several independent parts can effectively overcome the problems caused by limited energy, understand details of every part and grasp the situation of the whole company.This paper mainly focuses on the accounting system of amebic organization carried out by kinetic energy branch under Nanjing Automobile Group Corporation, introducing the steps of this mode. Popularizing this accounting system with difficulties and solutions emerged in the actual operation makes more and more firms benefit from advanced management mode.In order to demonstrate the necessity and usefulness of building the accounting system of amebic organization, this paper gives a detailed introduction of how it is carried out in our firm, such as its preparation, establishment, application and fulfillment. Besides, the paper tries to find out a set of procedures to build the system and make the implementation specific according to the related theory and data, aiming to make a reference to other firms, help them to improve the management level and innovate methods of accounting management. Above all, it is of great significance to increase the employee’s motivation, enhance the company’s overall profits and finally increase the performance by more accurately calculating the cost-benefit with more effective way of assess.更多还原